Artikel XXXVI Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

XXXVI In reference to paragraph 2 of Article 32 (Limitations of Articles 30 and 31) It is understood that the competent authorities of each State shall use all reasonable efforts to obtain and provide information respecting interests in a person in response to a request from the other State. Paragraph 2 of Article 32 (Limitations of Articles 30 and 31) does not, however, create an obligation on the competent authorities of either State to obtain and provide information respecting interests in a person unless such information can be obtained without giving rise to disproportionate difficulties.